Question 15872 — taxes and duties

Summary

Ms. Émilie Cariou questions the Minister of the Economy and Finance on the first effects and returns for the self-employed and SMEs of the reform of long-term capital gains within the framework of the finance law for 2018. Parliament supplemented the reform of the single flat-rate levy (PFU) in the finance law for 2018 with an article 29, resulting from the amendment of the majority I CF-570 adopted in the finance committee during its first reading. The reform of taxation and the PFU should enable the strengthening of the policy of attractiveness of the French territory and revitalize the real economy, to support social cohesion through work. For the sake of tax fairness, the aim of this amendment is to grant craftsmen, farmers, traders or self-employed people the same preferential rate of 30% of overall compulsory PFU deductions, and reduce accordingly to 12.8% the tax rate applicable to long-term capital gains (article 39 quindecies of the general tax code). The Monitoring Committee set up under article 28 VII of the finance law for 2018 must more broadly establish the proper evaluation of the reform of the PFU and capital taxation. While waiting in particular for these essential elements, she questions him about the support that has been provided to the multiple economic actors who constitute the first French economic network: what specific means have been put in place to inform all territories and enable the self-employed and SMEs concerned to take advantage of this extension of the PFU to long-term capital gains put in place by article 29 of the finance law for 2018? She also asks him what the first projections and quantified returns are, to identify the first socio-economic effects, for these economic actors and their environment, available to the services of its ministry.

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